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Recent tax topics include the reduction of employers' contributions and the classification of a wind turbine support tower. Taxand Romania provides an overview of the changes.
Employers' social security contribution
According to the new provisions the employers’ social security rate is reduced by 5 percentage points. The reduction applies to all working conditions and the social security contribution rates owed by the employers, depending on the work conditions.
Decision regarding the classification of the wind turbines support tower
According to the decision of the Central Fiscal Commission, the wind turbines support towers are classified under the buildings’ class, as defined in the Fiscal code and subsequently completed and amended.
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